(1) Annual reports required pursuant to 69-8-402 , MCA, must be filed with the department on or before March 1 of each year. Credits claimed on annual reports filed after March 1 will not be allowed until the subsequent calendar year.

(2) Documents submitted by the credit claimant shall be subject to the department's protective orders regarding confidential or proprietary materials. A credit claimant claiming confidential or proprietary materials shall move the department for a protective order 30 days in advance of filing the annual report to allow an order to be issued prior to the annual report being filed. The motion for protective order must specify the material sought to be protected and the reason such materials should be considered confidential or proprietary.

(a) The department will grant or deny the motion within 30 days of receipt of the motion.

(b) Materials not subject to a protective order will be made available for public inspection and photocopying.

(3) The department shall publish a public notice listing:

(a) names of the claimants who have filed application for the credits as shown on the annual reports;

(b) when the annual report was filed;

(c) the specific date by which challenges may be made; and

(d) where to file the challenge.

(4) Publication will occur within 20 days of the department receiving the annual report. The department shall publish the public notice in the six major newspapers of general circulation for the state OF Montana. Those newspapers are: Independent Record; Montana Standard; Billings Gazette; Missoulian; Chronicle; and Great Falls Tribune.

(5) Claimed credits shall be presumed to be acceptable unless proven otherwise, and the burden of proving ineligibility of a credit lies with the challenging party. If the department receives a challenge to a claimed credit, it shall promptly notify the credit claimant in writing of the challenge, and provide a copy of the filed challenge with any supporting documents to the claimant.